Commonwealth Act No. 380 (CA 380) — An Act Requiring the Manage for Person in Charge of Any Sweepstake, Lottery or Other Similar Scheme for the Distribution of Prizes, Authorized to Be Conducted by the National Government or by Any Subdivision, Agency or Instrumentality Thereof, to Deduct the Income Tax Due from Winners of the Prizes and to Pay the Amount So Deducted to the Collector of Internal Revenue.
Commonwealth Act No. 380 (CA 380) — An Act Requiring the Manage for Person in Charge of Any Sweepstake, Lottery or Other Similar Scheme for the Distribution of Prizes, Authorized to Be Conducted by the National Government or by Any Subdivision, Agency or Instrumentality Thereof, to Deduct the Income Tax Due from Winners of the Prizes and to Pay the Amount So Deducted to the Collector of Internal Revenue.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. It shall be the duty of the manager or person in charge of any sweepstake, lottery or other similar scheme for the distribution of prizes, authorized to be conducted by the National Government or by any subdivision, agency or instrumentality thereof, before paying the prizes, to deduct from the said prizes such sum as will be sufficient to cover the amount of income tax due from each prize winner, and to pay the amount so deducted to the Collector of Internal Revenue or his deputies within thirty days from i the date the amount of the tax has been determined, and the said manager or person in charge is hereby made personally liable for such tax in case he fails to make the deduction and payment herein required to be made. The amount of income tax to be deducted, as herein provided, shall be determined after consultation with the Collector of Internal Revenue.
SEC. 2. All administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal revenue taxes, not inconsistent with the provisions of this law, are hereby extended and made applicable to all the provisions of this law and to the tax herein imposed.
